SMT. DOLLY BATRA,DEHRADUN vs. THE INCOME TAX OFFICER, WARD-1, DEHRADUN

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ITA 191/DDN/2019Status: DisposedITAT Dehradun20 January 2021AY 2006-20073 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal consigned the appeals to record and treated them as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas scheme, the assessee can approach the Tribunal for reinstitution of the appeals.

What were the facts?

The assessee's appeals were listed for hearing, but no one appeared on behalf of the assessee. The Departmental Representative informed the Tribunal that the assessee had opted for the Vivad Se Vishwas scheme.

What were the issues?

The primary issue was how to proceed with the appeals given the assessee's enrollment in the Vivad Se Vishwas scheme and their non-appearance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DEHRADUN BENCH”

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Respondent: Shri Naveen Chandra Upadhyaya
Hearing: 20/01/2021

PER R.K. PANDA, AM These appeals filed by the assessee are directed against the common dated 5th July, 2019 of the Ld. CIT(A)- Dehradun for the assessment years 2006-07 and 2007-08 respectively.

2.

None appeared on behalf of the assessee, at the time of hearing. The Ld. DR submitted that the assessee has opted for Vivad Se Vishwas scheme 2020.

3.

Considering the aforesaid situation, the captioned appeals are consigned to record and treated as dismissed. However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat.

4.

In view of the aforesaid, the appeals of the assessee are consigned to record and for statistical purposes is treated as dismissed.

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